Arkansas Code § 26-53-106 - Imposition and Rate of Tax Generally -- Presumptions

(a) There is levied and there shall be collected from every person in this state a tax or excise for the privilege of storing, using, distributing, or consuming within this state any article of tangible personal property or taxable service purchased for storage, use, distribution, or consumption in this state at the rate of three percent (3%) of the sales price of the tangible personal property or taxable service except for food and food ingredients that are taxed under § 26-53-145.

(b) This tax will not apply with respect to the storage, use, distribution, or consumption of any article of tangible personal property purchased, produced, or manufactured outside this state until the transportation of the article of tangible personal property has finally come to rest within this state or until the article of tangible personal property has become commingled with the general mass of property of this state.

(c) This tax applies to use, storage, distribution, or consumption of every article of tangible personal property or taxable service except as provided in this subchapter irrespective of whether the article of tangible personal property or similar articles of tangible personal property or the taxable service is manufactured within the State of Arkansas or is available for purchase within the State of Arkansas and irrespective of any other condition.

(d) (1) (A) For the purpose of the proper administration of this subchapter and to prevent evasion of the tax and the duty to collect the tax imposed in this section, it shall be presumed that tangible personal property or taxable services sold by any vendor for delivery in this state or transportation to this state are sold for storage, use, distribution, or consumption in this state unless the vendor selling the tangible personal property or taxable service has taken from the purchaser a resale certificate signed by and bearing the name, address, and sales tax permit number of the purchaser certifying that the property or taxable service was purchased for resale, except that sales made electronically will not require the purchaser's signature.

(B) The use by the purchaser of a resale certificate and any resulting liability for, or exemption from, use tax in a transaction involving a resale certificate shall be governed in all respects by the terms of § 26-52-517.

(2) It is further presumed that tangible personal property or taxable services shipped, mailed, expressed, transported, or brought to this state by the purchaser were purchased from a vendor for storage, use, distribution, or consumption in this state.

Section: Previous  26-53-102  26-53-103  26-53-104  26-53-105  26-53-106  26-53-107  26-53-108  26-53-109  26-53-110  26-53-111  26-53-112  26-53-113  26-53-114  26-53-115  Next

Last modified: November 15, 2016